I don't see anything wrong with statement 1- it's saying that you don't discount except when you have a significant financing component
Second statement is that even when you don't need to discount, a special case that you need to consider is when there is a significant financing component which is what we have in statement 1
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Second statement is that even when you don't need to discount, a special case that you need to consider is when there is a significant financing component which is what we have in statement 1